As the Deputy may be aware, all Budget tax changes are set out each year as part of the overall Budget documentation and the publications can be obtained on the following Government website:
www.gov.ie/en/campaigns/budget/
In addition, the Budget documentation includes detailed distributional analysis of the tax measures announced in the Budget. The distributional analysis incorporates tables demonstrating the impact of the Budget changes in respect of income tax, PRSI and USC on various household types, including single persons, married couples with and without children, PAYE and self-employed income earners over a wide distribution of income levels. The tables in the Budget documentation also demonstrate the effect of changes to some payments from the Department of Social Protection such as Child Benefit and the Working Family payment. While not all of the specific income levels specified by the Deputy are included in the distributional analysis, I am satisfied that the distributional analysis covers a range of income levels which are broadly comparable.
It should also be noted that married two earner couples are not included in the distributional tables due to the wide range of potential scenarios that could arise depending on the split of income in the household. However, married two earner couples are generally catered for in the illustrative examples which also form part of the material published each year on Budget day.
These illustrative cases examine the impact of the Budget changes on various categories of income earners including single, married, single parents and elderly in a variety of different occupations and with varying income levels, and not only demonstrate the Budget tax changes but also the impact of changes to a number of payments from the Department of Social Protection such as Working Family payment, Child Benefit, State Pension and One Parent Family payment were relevant.
The Budget documentation also contains tables showing the effective tax rate at a range of income points over a number of years.
Collectively, the wide array of documentation published is intended to be informative and to communicate how individuals and families will be impacted by the changes announced in each Budget.
